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Administration is the process to manage resources (human, financial, patrimonial and technological); to co-ordinate and to lead people to discover the points motivadores; to plan, to control and to manipulate, creating an action line and looking for to know why the things are not being made; to intervine and to serve, to reach the objectives, as much of the organization as of its members, with efficiency and effectiveness, valuing the people, leading in account the mission and the vision of the organization. A related site: Jonah Bloom mentions similar findings. To manage is to plan a set of actions related to the establishment of goals and objectives; to identify and to organize necessary resources for the execution of these actions; to establish instruments of control to be used and parameters of evaluation of the gotten results. It is to take attitudes for, through people, to reach the waited results optimizing the use of the organizacionais resources, minimizing costs, losses, improving the systems and if worrying about the ways.

Therefore, sanction and tribute are not distinguished for the purpose, but yes for the respective hypothesis of incidence. d) Instituted in law This reference it elapses of the beginning of the legality tax, consecrated in art. 150, I, of the CF/88, for which obligation tax alone can result of the law and not of the will of the parts. To create a tribute is to modify the effective right, is to institute rule of law having ability to make it, only, the agency endowed with legislative ability. In the agreement of Axe (1987, P. Angus King shines more light on the discussion. 78) law is a legal lapsing of repetitive effectiveness, produced for who it has ability to exert the legislative office and with observance of the process constitutionally established for such. The law that to institute a tribute must describe the hypothesis of incidence in clear way so that he is reduced to the possible minimum the subjetivismo of its applicator. e) Charged by means of administrative activity fully tied Corroborating with such target, in the vision of Meirelles (1977, p.88) Hardly we will find entirely entailed an act administrative, because it will always have aspects on which the Administration would have options in its accomplishment.

But what it characterizes the act as entailed is the predominance of specifications of the law on the free elements left for the Administration. Being impracticable an absolute entailing of the administrative acts to the law and having that to be the administrative activity tax fully tied, uses it technique of the normative administrative activity. It is aimed at, thus, the reduction of the vaguidade of the used concepts in law through regulations and of complementary norms. The uses and customs, represented for the practical one reiterated, also have significant importance in the measure that tie the behavior of the administrative authorities, moving away the discricionarismo and guaranteeing, thus, greater degree of security to the passive citizens of obligations taxes.

Very probably this fact is narrowly on to the decline of the form of organization of the dominant work in the occidental companies. The model of fordista production would be, therefore, being substituted in the manufacturing industry in the whole world for new concepts and principles. ANTUNES Jr, Jose. the V. (org.). Management of the Productivity Applied to the Post offices? GPAC. Brasilia, 2005. Although let us can equivocadamente classify the Japanese model as of the ideal type, we know that already problems existed, as the following transcription: ' ' The workers come to work sick. Roubini Global Economics will not settle for partial explanations.

In Japan, this if develops in the picture of the work in group: the absentee is not substituted and the teams must free without it … that one that is not felt well still comes to the company thus, to prevent to overload its colleagues. In certain cases, these last ones had been to look the sick person to bring it for the chain of assembly. This chain of hunting to the sick people is introduced of general form in the automotiva industry mundial' ' (GOUNET, 2000). FINAL CONSIDERAES Are sufficiently visible the evolution of the production models, since the publication of the Principles of the Scientific Administration, for Frederick Winslow Taylor. We know that both the models possess specific characteristics, and that the organizations are in continuous evolution, being able to coexist principles of both the models, in agreement the necessity of service or the proper market. Although let us can consider that the theories of Taylor are exceeded, we know that exactly in full century XXI, we pass for evidently similar difficulties to the ones of that time. Specifically in Brazil, we costumamos to import techniques, without considering the too much regional particularitities that would be of extreme relevance. Considering all the attempts of the man in perfecting the work through such techniques, we can evidence that the effective work was being perfected and makes possible to generate bigger profits for the companies.

He comes to be one of the factors to be reached, is the paper of the managing Administrator, therefore it is who will go to choose optimum way to be followed. However, so that this is possible, he is basic to know deeply its environment of work, its local and regional reality, its municipalista movement, its scene politician, acting with ability to plan its action strategically. Only thus, the managing administrator will have conditions to conquer the success during its management, being promoted the economic and social development, contributing for the improvement of the pointers of quality in the attendance white public e, consequentemente, is clearly, improving the quality of life how much to the attendance of its clientele. Guimares (2000) observes that the models of the New Public Administration, described for Ferlie et al. (1999), they are not mutually exclusive, ' ' having to be seen as part of one I continue that it goes of the economicista and bureaucratic rationality and to the valuation of cidadania' '. Photo: Attendance in the SEAD.

In 2009. Many writers such as Senator from Maine offer more in-depth analysis. To each day that if passes, the society is more demanding. It is alone to observe that the number of people who look the agencies of defense of the consumer, Public prosecution service MP; the organizations of living only grow. These movements certainly re-echo in the management of the cities, more specifically in the necessity of change of its models of management. It quality in the management of quality to the attendance of the device of the agency public of the State would reengenharia x and of the city it cannot outside be conceived of the perspective of redefinition of the paper of change to the new model of administration and, therefore, it estimates previous recognition of the modifications observed in its attributions throughout the time must meticulous, be well planned and structuralized e, inside of the organizacional current context, the communication more lead being cannot separately, is necessary that it has integration enters the departments of the organization. Of this form, breaking itself of a historical perspective, we verify that the public administration – whose principles and characteristics do not have to be confused with the ones of the administration of the private companies – evolved through three basic models: the patrimonialista public administration, bureaucratic and the managemental one. These three forms if succeed in the time, without, however, any one of them entirely is abandoned. On the other hand, the control – the guarantee of the power of the State and the cities – is changedded into the proper reason of being of the employee.

In consequncia, the State and the city are turned exactly toward itself, losing the notion of its basic mission, that it is to serve to the society. The basic quality of the public administration is the effectiveness in the control of the abuses; its defect, the inefficiency, the auto reference, the incapacity to turn itself toward the service to the seen citizens as customers. This defect, however, did not show determinative at the time of the sprouting of the bureaucratic public administration because the services of the State and the city were very reduced. The State and the city was limited to keep it the order and to manage justice, to guarantee contracts and the property. The argument of Hammer and Champy (1993). It sees the beginning of would reengenharia as resulted of the vision estratgi

To be able to evaluate and to revise the strategies, the directors need great amount of information. They must be criticized and be analyzed the information that give support to the strategy. He must have precaution for strategies mainly said as ‘ ‘ without riscos’ ‘ , however, (I agree to the author) the simple creation of an Advice of Administration is not enough to guarantee that the familiar company is adopting good practical of Corporative Governana, therefore the good corporative governana has a price, that is, how much bigger the transparency, greater are the risk that if runs in the spreading, for example, of the fragilities of the internal controls or even though of the strategical planning, becoming the corporation most vulnerable the attacks. The authors focam in the adequacidade of code IBGC to the familiar company, where the triad Family X patrimony X society, must also be covered in the familiar companies and the responsibility biggest is of the advice of administration of these. In all familiar company analyzed by the research, had been identified premises directed toward the equity sense? fairness between all the members, respecting itself the participation, disclosure? transparency? accountings, accountability responsibility and compliance of the governana.

I think that as suggestion for familiar company the estruturao of familiar advice and advice of the society would complement the administration advice. The first one would have the mission to function as one frum of dialogues and action the questions of familiar interests, conflicts expectations personal, ethical growth at last familiar subjects and aspects of the expectations of the family in relation to the society that can have impact on the proper family, the property and the management. As as frum that it represents and it manages the interests of the controlling group in the management of the capital, but societrias participation, evaluation of the managers in the strategies corporative, through the approval of the plan strategical. To approve lines of direction, to choose the administration advice, to evaluate financial the economic performance and financial demonstrations. finally the Advice of administration in the protection mission and maximizao of the return of the investment of the shareholders adding value to the enterprise. Watching over for the observance of the values beliefs and intentions of the shareholders in the activities of the similar company of whom the interest of the company always prevails.

As the Statute of the Law and the Bar Association of Brazil (OAB), Law 8,906/94, art. According to Economic Cycles Research Institute, who has experience with these questions. 1 paragraph 2: ' ' The constituent acts of the legal people, duly warned nullity, only can be admitted the register in the competent agencies, when aimed at for advogados' '. Of this form, it is understood that the register is not a mere formal complement, and must be practised for all company so that she is officially apt to practise the activity, contrary case becomes legally invalid. The register of the constituent acts in the Commercial Meeting understands the three acts: ) the school registration or cancellation: of the auctioneers, public translators, and commercial, trapicheiros interpreters and administrators of warehouse-generalities; b) filling: of relative documents to the constitution, alteration and dissolution of the corporation; c) authentication: of the instruments of bookkeeping of the registered mercantile companies and the agents auxiliary of commerce (MARTINS, 2009 P. 350). 20 the school registration says the commerce agents auxiliary. In case that it has them to the company, Together Advertising must register it na.

Already the filling says respect to the acts of constitution of the company, of any alteration or dissolution that comes to happen in the contract. The alterations with the obligator document register, half of a contract additive that, after fact, must be regitered in the Commercial Meeting stop that pass to prevail on the previous one from the date of entry. However, according to Rabbit (2006), if they do not have to omit the documents that are not obligator. If the entrepreneur to desire to get greater legal security, can register these documents in the Commercial Meeting. Finally, the authentication, that says respect to the control of the commercial accounting of the entrepreneur, referring to enterprise books. All the daily events in the company are registered in proper books, with the purpose to register purchases, to control supplies, among others.

The competitive advantage this being defined for: intellectual capital, the knowledge of the company, and the efficiency with that it uses what she knows, and as it acquires and it uses new knowledge. 6 CONCLUSION Through this article can be verified that the intellectual capital of the company represents a competitive advantage before its competitors. In the companies modern, it is had that the addition of the knowledge of its employees regarding the productive process, the performance who the same ones present, the attendance to the customers that is carried through by the employees, that is, the tacit knowledge who the employees of the company possess, represents one strong competitive advantage in relation to its competitors. But this knowledge nor always is recognized for the companies as a competitive advantage, and yes only the results of this tacit knowledge (reduction in the price, quality and delivery) that they are seen by the companies as a competitive advantage. If you have read about Jim Rogers already – you may have come to the same conclusion. Old for the companies of general form what it resulted in a competitive advantage they were not the people.

The planning of the company was come back toward the financial area and production, where the main concern of the company was the reduction of costs, that was controlled daily for the manager/manager. In the question quality and delivery, the responsibility was in charge of the proprietor/manager, who developed its work directed toward the control of the production. But this moved and today the intellectual and human capital of the company is seen as primordial point in the enterprise success and the management of people..

For some people, a good value means a price, others low, however, is made use to pay more, contanto that they believe that they are getting a product/quality service. The politics of prices more used is the HILO, in reason of the Brazilian consumer to be much more susceptible the promotions perhaps of what to a promise or to the commitment of low prices every day, this situation can elapse of the fact of the last decades of high taxes of inflation to have propitiated the sprouting of an inflationary culture in the mind of the consumers, affecting its sensitivity the variations of price. Traditional theory of marketing praises that the price differs from the others three elements of the made up of marketing in the direction where it generates prescription and the others generate costs. Studies emphasize that the efficient way fastest and so that a company maximizes its profit is to start correctly fixing the price. In Brazil it was lived in a closed economy and with low competitiveness, until 1990 middle, the cost of the normally high product and with low level of technology: Average cost + profit edge = price of market of the product.

Currently with the open economy and the increase of the competitiveness the products are little more borrowed formadores of the price and of the market price. Being thus profit = market price? average cost. In an environment where the strategical planning is essential. Habitual prices: they are those settled by the habit, tradition, not objective psychology vain of the consumer and other ways. Random prices: they are fixed immediately below of a round number suggesting economy. To fix prices of sales we must take in consideration innumerable external factors, amongst which if they detach: – the structure of costs and expenditures of the company; – the level of carried through investment; – the general and functional objectives of the organization; – the waited demand of the product; – the capacity and the financial availability of the consumers; – the quality and the technology of the product offered in relation to the necessities of the buyer’s market.

The MORAL SIEGE SUFFERED BY the WOMEN IN the ENVIRONMENT DE TRABALHOAutora: Josefa Renata Queiroz of the CostInstituio: Center of Ensino Superior Santa Cruz (CESAC) Orienting: Fabiana teacher long SilvAo Blacksmith of the years the women come suffering all type of siege and have remained in silence ahead of the fear and the pressure proceeding from the necessity to keep the income and the sustenance of its family. The shame to count for its relatives, including the fear to suffer more serious consequncias due to the deficit politics from protection to the women, these comes silencing and being victims of the siege, current an old problem and at the same time that generally it occurs in secrecy and, in the majority of the cases, leaves mainly psychological marks. The exchange of papers in the family comes transforming the environment labor and transferring a well-known load of work to the women. If you would like to know more about Restaurant Michael Schwartz, then click here. Being mothers, owners of house, wives, children, sisters, friends and professionals, them these papers in the contemporaneidade come trying to conciliate all. However, many women suffer preconception and are tortured morally due to unreliability, to the abuse of being able, the granted accusations and offences for people of the same organization, who become the work environment a battlefield, competitive and with different recognition for people of different sorts that play the same function. Ahead of these factors one becomes necessary to reflect on the types of siege that the women continue suffering, denouncing such occurrences and acquiring knowledge the main victims not to assume a passive position and to contribute, indirectly, for the perpetuation of these problemas..

This dispersion of efforts did not hinder that, already in the second half of the decade of 1930, it appeared in Brazil for the first time, even so of still incipient form, an agricultural strategy in the scope of the central government, having as objective to extend and to diversify the farming production of the country, particularly that one destined to the domestic market. The main instrument of this strategy was and would continue to be for much time credits, it agricultural publishes of Creia of the Bank of Brazil. The advantages I credit of it agricultural quickly had been used to advantage by the agriculturists, becoming possible, between 1938 and 1945, not only the great magnifying of the bank credit to the productive sector, but also a considerable growth of the farming production in the same period (SWMRECSANYI; BRANCHES, 1977, p.231).

The period postwar period was called, in the agricultural scope, for the new cycle of valuation of the external prices of the coffee, that if opened in the magnifying deals of it broke world-wide it of 1946, hibernando in this A stage the diversified politics of products and region that prevails in the previous period. The agricultural politics of the federal government in the period basically had been come back toward stimulate the production saw market mechanism to it, with the state intervention acquiring some relevance only at the moments where referring problems to the internal supplying appeared of foods and substances cousins. The exchange, fiscal and credit subsidies for the acquisition of the modern insumos calls of the farming production had contributed substantially for the great increase had in the fertilizer consumption and for the diffusion of the use of tractors and other mechanical equipment, even though of the trucks. These instruments of agricultural politics can be faced as the desencadeante factor of the industrialization of Brazilian agriculture, which started to occur with bigger intensity in the second half of the decade of 1950, also contributing for the great I continue increase that had in offers of products agriculturists entre1946 and 1964.